Fuel Tax Regulation

Fuel Tax Regulation, M.R. 142/2013 The Fuel Tax Act , C.C.S.M. c. F192 Regulation 142/2013 Registered September 30, 2013 bilingual version (HTML) Table of Contents Section 1 Definitions 2 Report and remittance of tax on fuel brought into Manitoba 3 Report and remittance of tax on fuel refined in Manitoba 4 Licences and permits 5 Marked fuel 6 Collector's returns and remittances 7 Allowances claimable by collector 8 Invoice for tax-exempt sale 9 Reports and remittances of licensed carriers 10 Repeal 11 Coming into force Definitions 1 The following definitions apply in this regulation. "Act" means The Fuel Tax Act . (« Loi ») "collection point" means (a) an office of the Taxation Division of the Department of Finance; (b) a detachment of the Royal Canadian Mounted Police; and (c) a provincial weigh station. (« point de perception ») "in approved form" , in relation to any document or information to be provided under the Act or this regulation, means in a form approved by the minister or the director for the provision of that document or information. (« formule approuvée ») "special collection agent" means, (a) in relation to a collection point that is a detachment of the Royal Canadian Mounted Police, a Royal Canadian Mounted Police officer or other person employed at that detachment; and (b) in relation to a collection point that is a provincial weigh station, a person employed by the government at that station. (« agent de perception spécial ») "tax officer" means the director or a person employed under the director at an office of the Taxation Division of the Department of Finance. (« agent du fisc ») Report and remittance of tax on fuel brought into Manitoba 2(1) This section applies to a person who, for any purpose other than sale or resale, (a) brings bulk fuel into Manitoba; or (b) receives in Manitoba fuel that was bought at a retail sale outside of Manitoba. 2(2) Immediately after bringing fuel into Manitoba or receiving it in Manitoba, the person must (a) submit a report in approved form to a special collection agent or tax officer at the open collection point nearest to where the fuel was brought into Manitoba or to where it came into the person's possession; and (b) pay to the special collection agent or tax officer the tax payable under subsection 5(2) of the Act in relation to that fuel. 2(3) For the purpose of subsection 5(2) of the Act, a special collection agent is an agent of the director and a report submitted to a special collection agent is deemed to have been submitted to the director. Report and remittance of tax on fuel refined in Manitoba 3 A person who refines fuel in Manitoba for any purpose other than sale or resale must, for each month in which the person refines fuel, (a) submit a report to the director, in approved form; and (b) pay tax on that fuel at the applicable rate; on or before the 20th of the following month. Licences and permits 4(1) Every licence and permit issued under the Act is subject to the terms and conditions, if any, stated in the licence or permit, and where a date for expiry is stated in the licence or permit, it expires on that date. 4(2) A person who carries on business for which a licence or permit is required at two or more locations in the province must obtain a separate licence or permit for each location. 4(3) If (a) the name or address of a business operating under a licence, or of a permit holder, is changed; (b) there is a change in the number of locations within Manitoba at which the holder of a licence or permit transacts business; or (c) the operation of a business under a licence or permit is changed in any other way that affects, or is likely to affect, the licence or permit; the holder of the licence or permit must notify the director of the change within 15 days after it occurs and, if so ordered by the director, must surrender the licence or permit to the director in order for it to be updated accordingly. 4(4) If a licence or permit is lost or destroyed, the holder of the licence or permit must immediately apply to the director for a replacement. Marked fuel 5 For the purposes of the Act, fuel is marked in accordance with the regulations if it contains, in the proportion of 14 parts per million, a fuel dye concentrate that (a) is a dye, Solvent Red 164, liquid mixture comprising (i) a solvent, and (ii) a colouring agent with a concentration equal to or greater than 0.64 per absorbance unit; (b) is furfural free and completely soluble in petroleum fuel; (c) contains properties that will not change, form significant precipitate or have phase separation; and (d) is suitable for use in all types of internal combustion engines and does not impair or adversely affect equipment. Collector's returns and remittances 6(1) For each month, a collector must (a) complete and file with the minister a return of information in approved form setting out all the information stipulated by the form, including (i) the opening and closing inventory of different types of fuel for that month, (ii) the types and quantities of fuel imported, exported or sold, or delivered to or exchanged with other collectors in that month, (iii) taxable sales and tax-exempt sales for that month, (iv) the allowances authorized and claimed under section 7, (v) a calculation of the tax proceeds to be remitted for that month, and (vi) any other information the minister requires; and (b) remit the tax proceeds for that month, net of any authorized allowances. 6(2) The return of information and remittance of tax proceeds for each month are due on the 20th of the following month. Allowances claimable by collector 7(1) Subject to subsections (2) and (3), when making returns and remittances under section 6, a collector may claim allowances for lost fuel as set out in the form of the return. 7(2) To claim an allowance in respect of a loss caused by an accident, fire, faulty equipment or theft, the collector must promptly notify the director of (a) the amount and circumstances of the loss; and (b) if the loss was suffered by a deputy collector, the amount that the collector credited or refunded to the deputy collector in respect of that loss. The amount claimable is the amount determined by the director having regard to the circumstances. 7(3) The allowance claimed by a collector for any month for any loss of fuel attributable to evaporation, shrinkage or any similar cause — including any allowance granted by the collector to a deputy collector for such a loss of fuel — must not exceed 0.35% of the amounts payable on account of tax on the fuel sold by the collector in that month. Invoice for tax-exempt sale 8 A dealer who sells fuel at a retail sale exempt from tax must issue an invoice for the sale that includes the following information: (a) the name and address of the buyer; (b) the date of the sale; (c) the address to which the fuel was delivered; (d) the quantity of fuel sold, and the use for which it was bought. Reports and remittances of licensed carriers 9 The quarterly reports and remittances referred to in subsection 28(2) of the Act are due on the last day of the month following the end of the calendar quarter to which they relate. Repeal 10 The following regulations are repealed: (a) the Gasoline Tax Regulation , M.R. 70/88 R; (b) the Motive Fuel Tax Regulation , M.R. 72/88 R. Coming into force 11 This regulation is deemed to have come into force on April 1, 2011.